GENERAL34781

• Permit No: M1977376
• IBM Index Class Name: General Documents
• Doc Date: 2/11/1993
• Doc Name: OBJECTION BY CF&I STEEL CORP TO APPLICATION FOR ALLOWANCE OF EXPENSES OF ADMINISTRATION DATED 01-15-
• Media Type: D
• Archive: No

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be deleted frame -- in Section 934 (b) (3) (]-) (1) , rhic:h provides
that the rozds operator liability sad operator be substituted
for the rords tax sad tax payer is the collection ~~echanism
described for collecting this seiabnrsassat claiat.
Its noted is the neaoraadum filed by the liebtors sad
as Your Sonor is rill arare, there bays been a amel~ez of
teceat Supreme Court oases rhieh Dave detersiiaed t2iat where
the laaquage of the statate is question is plain, tba't there
is ao reason for the court to qo beyond, sad the sole
function of the court is to enforce the statute acc~oriiiag to
its terms.
We believe that that is appropriate hers, that the
language of the statutes and the regulations interp~zel:ing
those statutes and applyiaq those statutes should sot be
somehow interpreted and stretched sierely because they do sot
explicitly state that it is sot a tax sad to sosiehov lLmply
there is a tax because Congress didn't say it rasn't. The
statute is clear oa.its face, and there is ao seed to go
beyond that to isply sasiehow this is a tax rhich should be
treated ss a priority claia.
The Departaeat of Labor further argaes Lhat its
clals is a tax beoanee CoaQress provided a oollacti~oa
a»chaaism for reiabnrsesisnt claias analogous to those ased is
the collection of tares. Its I sieatioaed, the sefer~~ace to
that collection siechaaism is 6ectioa 934 specifically
it